• Example: telecoms network, multiservice (Click here)
An NGN-equipped operator providing 3 different services
• Case study of a German electricity producer (Click here)
Objective
• Creating a reporting tool to establish the monthly gross margin per sales channel
Procedure
• Detailed analysis of the different entities contributing to sales and purchase decisions regarding electricity :
- - Managing option-based contracts,
- - Managing long term sales and purchases,
- - Managing combustible stock,
- - Managing dispatching and optimising production.
• Analysing the firm’s decision making tools (creating and regular budget update, identifying which positions to sell/buy)
• Breaking down the different business segments involved with the sale and production (or purchase) of electricity (different from the firm’s organisation)
• Evaluating the internal « sales price » of electricity between the different business segments
RESULTS
• Detailing the technical and economic analysis of business entities
• Specifying the measurement tool to determine «internal sales prices»
• Creating a gross margin reporting tool
• Accompanying the «production process» of the new reporting tool to replace the previous one
• Case study of a European broadcaster (Click here)
Objective
• Creating a sales offer for essential facilities under constrains:
- - Regulatory (cost-oriented sales),
- - Neutral for non essential business
- - Compatibility with global profitability objectives
Procedure
• Breaking infrastructure down into technical units
• Identifying each unit’s cost indicators
• Analysing purchases to create cost functions
• Describing standard infrastructure for each technical unit to build a standardised overall cost structure in line with total accounting costs
• Providing economic allocation to different segments using essential facilities
• Using standardised per business unit cost functions to create a tariff structure for tower access (building a new antenna) and antenna access (to add a frequency)
RESULTS
• International benchmark of essential facilities offers
• Analysis of technical economic infrastructure and corresponding cost drivers
• Analysis of purchases and standardisation per type of service based on different technical set-ups
• Tower tariff tool for TNT access
• Case study of a mail sorting and carrier business (Click here)
Objective
• Creating a tool with 3 objectives
- - A reporting system built on a per product line basis to track margins;
- - Providing assistance for sales tariffs;
- - simulating industrial optimisation (adding or suppressing a machine or a site).
Procedure
• Analysing the operations of a mail handling system with production managers
• Identifying pertinent cost drivers
• Analysing the system to measure time and action
• Modelling costs
• Assessing costs with analytical accounting
• Producing a basic cost structure
• Carrying out three user interfaces (one for each objective) including parameters and aggregated results for pertinent elements.
RESULTS
• A technical economic analysis of handling units and corresponding cost drivers
• An analysis of the postal measurement system and standards between different productivity measurement units
• Developing a unique analysis tool meeting three objectives: margin tracking, assistance for sales tariffs, industrial simulation
